De Jonghe v. United States

This case involves the classification of escargots or edible snails, imported alive, which were subjected to a duty of 20 per cent ad valorem as “live animals” under paragraph 229 of the tariff act of 1909, which paragraph is as follows: ■

229. All other live animals, not specially provided for in this section, twenty per centum ad valorem.

The importers protested against the classification and the rate of duty applied to the importation by the collector and claimed that the snails were either entitled to free entry as shellfish under paragraph 071 of the free list or dutiable under paragraph…